2018 (7) TMI 1823

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..... Perutty Respondent By: R8 BY Adv. Sri. Harisankar V. Menon R8 BY Adv. Smt. Meera V. Menon R8 By Adv. Smt. K. Krishna Raddl.6, R7 & 9 -R 12 BY Adv. Sri. R. Muralidharan (Aroor) R140 By Adv. K R4, R5 BY Adv. Sri. A. Kumar R4, R5 By Adv. SMTG. Mini(1748) By Sri. V.K. Shamsudeen (SR.GP) By Sr. Government Pleader: Sri. V.K. Shamsudheen JUDGMENT In terms of Exts.P9 and P9(a) orders, 25,024.18....

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.... as the case may be. Sub-rule (1) of Rule 140 of the Kerala State Goods and Service Tax Rules (the Rules) provides that the seized articles may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. In the light of t....